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Gemilang: Jurnal Manajemen dan Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang
ISSN : 29624428     EISSN : 29623987     DOI : 10.56910
Core Subject : Humanities,
Humanities
berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 486 Documents
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Strategi Pricing dan Pengendalian Biaya pada UMKM di Fase Kedewasaan untuk Mempertahankan Profitabilitas Yuni Estevania Siahaan; Emmanuella Theresia Oktaviana; Abdilah Abdilah
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.2967

Abstract

MSMEs (Micro, Small, and Medium Enterprises) that are in the maturity phase face significant challenges in maintaining profitability due to competitive pressures, fluctuations in input costs, and changes in market demand. This study aims to analyze pricing strategies and the implementation of effective cost control in maintaining the profitability of MSMEs in this phase. The method used is a qualitative case study on several MSMEs that have achieved operational and revenue stability. The results show that a dynamic pricing approach—by adjusting prices based on market segmentation, product added value, and competitor analysis—plus cost control through process efficiency, inventory management, and supply chain optimization, is able to expand profit margins. This strategy also provides flexibility in adjusting the cost structure in the event of changes in the business environment, including raw material inflation or increased logistics costs. In addition, the use of digital technologies, such as accounting applications, cloud-based inventory management systems, and interactive financial dashboards, has been proven to increase transparency, accuracy, and data-driven decision-making. Human resource factors also play an important role in the successful implementation of cost control. Regular training, competency improvement, and performance-based incentives can reduce production errors and operational waste. Furthermore, collaboration with strategic partners, such as raw material providers and financing institutions, also helps to create efficiency and access to more competitive resources. In conclusion, the synergy between a responsive pricing strategy, digital transformation, and a disciplined cost control system is the key to sustainable profitability in MSMEs in the maturity phase. These findings are expected to be a practical reference for MSME actors in developing financial policies and operational strategies that are adaptive to market dynamics and business competition.
Pengaruh Reward dan Punishment terhadap Motivasi Kerja Guru SMAN 1 Donggo Kabupaten Bima Cukup Signifikan Farhan Pratama; Kristiana Sri Utami
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.2970

Abstract

This study was conducted on the teachers of SMAN 1 Donggo, Bima Regency, with the aim of identifying the impact of Reward and Punishment on work motivation. A quantitative research method was used with data analysis through the SPSS program. The study population consisted of teachers from SMAN 1 Donggo, with a sample of 50 respondents selected using a saturated sampling method. Data collection was carried out by distributing questionnaires online, with the research instrument using a Likert scale. Data analysis included validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results showed that: first, based on the multiple linear regression analysis, the reward variable had a regression coefficient of 0.901, indicating that reward positively affects the improvement of work motivation. In contrast, the punishment variable had a regression coefficient of 0.174, showing that punishment negatively affects work motivation. Second, the F-test results showed that, together, reward (X1) and punishment (X2) had a significant effect on work motivation, with an F count of 48.407 greater than the F table value of 2.42 and a significance value of 0.000, which is less than 0.05. Third, reward (X1) significantly affected work motivation (Y), with a significance value of 0.000 less than 0.05 and a t-value of 9.342, which is greater than the t-table value of 1.677. Fourth, punishment (X2) also significantly affected work motivation (Y), with a significance value of 0.010 less than 0.05 and a t-value of 2.690, which is greater than the t-table value of 1.677. The results of this study indicate that reward has a greater impact on increasing work motivation, while punishment can reduce work motivation.
Pengaruh Likuiditas, Leverage, dan Kebijakan Dividen terhadap Konservatisme Akuntansi di Perusahaan Asuransi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024 Deby Arsita; Hestin Sri Widiawati; Faisol Faisol
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.2971

Abstract

This research is driven by the non-optimal implementation of accounting conservatism in Indonesia as indicated by various empirical findings related to financial statement engineering, specifically in the context of the insurance industry which faces high risk exposure and policy intervention. The purpose of this study is to examine the effect of liquidity, leverage, and dividend policy on accounting conservatism in insurance companies listed on the Indonesia Stock Exchange during the 2020-2024 period. The approach in this study uses a quantitative approach with purpose sampling as a sample determination. Obtained 9 companies with a total of 45 observation data for 5 years. The data source in this study is secondary data derived from annual financial reports that can be accessed on the official IDX website. Data processing uses panel data regression analysis through a random effect model approach with STATA 17 software. This study shows the findings that liquidity has a significant effect on accounting conservatism, while leverage and dividend policy do not. Simultaneous testing, the three independent variables have a significant effect on accounting conservatism. This finding indicates that liquidity, leverage, and dividend policy, in financial reporting have a substantial influence on the practice of accounting conservatism because it is significant for managerial decisions and regulatory policies.
Kajian Strategis terhadap Efektivitas Implementasi Bauran Pemasaran 7P dalam Meningkatkan Kepuasan Pelanggan dan Memperluas Pangsa Pasar di Tengah Persaingan UMKM Dadan Hermawan; Angga Nadiyanto Prastian
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.2973

Abstract

This study aims to analyze the implementation of the 7P marketing mix strategy (product, price, place, promotion, people, process, and physical evidence) in the Kopi Sukses Lima Waktu business. A good and integrated marketing mix strategy is expected to increase competitiveness and expand market share. The research method used is descriptive qualitative, with data collection through interviews with business owners and customers, as well as direct observation of business operations. The results show that Kopi Sukses Lima Waktu products have met customer needs and preferences. Good product quality is the main attraction for loyal customers. Competitive pricing, while still in line with product quality, also plays a key role in success. Selecting a strategic business location also supports an increase in the number of customers, because it is easily accessible to consumers. In terms of promotion, although the business has been carried out through social media, there are still shortcomings in maximizing digital promotion. This presents an opportunity to increase customer engagement and expand market reach. The people factor (HR) also plays a crucial role, where employee performance and their friendly attitude create a positive experience for customers. Efficient and fast operational processes in serving coffee also provide added value for customers who prioritize practicality. Physical evidence, such as packaging and product presentation, also plays a role in shaping brand image and consumer experience. Attractive packaging that aligns with the brand concept enhances the perception of product quality. In conclusion, a more integrated marketing mix strategy is urgently needed, particularly in strengthening digital promotions and managing operational processes more efficiently. Recommendations from this study include new product development, innovation in digital promotions, and improving human resource quality and customer experience management to support the growth of Kopi Sukses Lima Waktu.
Pengaruh Promosi Word of Mouth, Harga dan Kualitas Pelayanan terhadap Kepuasan Konsumen Apotek Tegalglagah Sehat Priska Amelia; Hendri Sucipto; Muhammad Syaifulloh; Dumadi Dumadi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.2976

Abstract

This study aims to determine the influence of word of mouth promotion, price, and service quality on consumer satisfaction at Tegalglagah Sehat Pharmacy. The research method used is a quantitative approach with a descriptive and verifiable design. The research sample amounted to 88 respondents who were determined using the Slovin formula, and data collection was carried out through questionnaires. The data analysis technique uses the Partial Least Square (PLS) approach with the help of SmartPLS 4.0 software. The results of the study show that the three independent variables, namely word of mouth promotion, price, and service quality, have a positive and significant influence on consumer satisfaction, both partially and simultaneously. These findings reinforce the importance of the role of these three variables in shaping consumer perception and experience of services in pharmacies. Among the three, service quality has proven to be the most dominant variable affecting consumer satisfaction. This reflects that the better the quality of service provided by the pharmacy, the higher the level of satisfaction felt by consumers. Thus, improving the quality of service is a strategic priority that cannot be ignored by pharmacy management. In addition, maintaining competitive price stability and strengthening promotions through word of mouth is also an important step in maintaining and increasing customer loyalty. This strategy is not only important for retaining existing consumers, but also for attracting new consumers through positive recommendations that develop through word of mouth. Furthermore, the results of this study also indicate that pharmacy consumers are increasingly selective and critical in evaluating the health services they receive.
Analisis Pengaruh Tax Administration Services dan Penalty Rate terhadap Kepatuhan Wajib Pajak UMKM Tanjung Priok Wa Ode Nurul Fatma; Udin Saepudin; Sopian Sopian
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.2977

Abstract

This study aims to analyze the influence of tax administration services and the level of tax sanctions on taxpayer compliance of Micro, Small, and Medium Enterprises (MSMEs) in Tanjung Priok District. The background of this study is based on the low level of tax compliance in the MSME sector, even though this sector makes a significant contribution to the gross domestic product (GDP). The study used a quantitative approach with a survey method by distributing questionnaires to 99 MSME respondents. Data were analyzed using multiple linear regression to test the relationship between variables. The results showed that tax administration services have a positive and significant influence on taxpayer compliance, as indicated by a regression coefficient of 0.287. This means that the better the administrative services provided, the higher the level of tax compliance. In addition, tax sanctions also showed a positive and significant influence on compliance, with a regression coefficient of 0.197. This indicates that the implementation of strict and consistent sanctions can encourage taxpayers to fulfill their tax obligations. Simultaneously, these two independent variables have a significant influence on taxpayer compliance. Thus, improving the quality of tax administration services and the enforcement of strict and fair sanctions are crucial in increasing tax compliance among MSMEs. This study recommends the need to increase tax education and outreach to MSMEs so that they better understand their tax rights and obligations comprehensively.      
Pengendalian Internal dalam Sistem Akuntansi Pembelian PT Garuda Maxima Kanaka untuk Meningkatkan Efisiensi Pengelolaan Persediaan Yuli Rulamarzuqoh; Sigit Puji Winarko; Andy Kurniawan
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.2979

Abstract

This study aims to evaluate the implementation of internal controls in the purchasing accounting system to improve the efficiency of merchandise inventory management at PT Garuda Maxima Kanaka. The company faces major problems related to recurring shortages and overstocks, which cause discrepancies between accounting records and the physical condition of goods. This condition creates inaccurate inventory data and delays in procurement of goods, which impact the smooth operation of the company. The method used in this study is a qualitative approach with a case study at PT Garuda Maxima Kanaka. Data collection techniques include interviews with relevant parties, observation of processes taking place in the finance and warehouse departments, and analysis of relevant documentation. Respondents in this study consisted of directors, finance staff, and warehouse managers who are directly involved in the purchasing accounting system and inventory management. The results of the study indicate that the purchasing accounting system implemented in the company has not been implemented consistently, particularly in terms of documentation and coordination between departments. Internal controls have been implemented, but are not optimal due to overlapping functions between the finance and warehouse departments, as well as a lack of regular evaluation of the implementation of existing procedures. These inefficiencies lead to inconsistencies in inventory data and delays in procurement of goods, which hamper the smooth operation of the company. This study recommends improvements to the purchasing accounting system, including a clear separation of functions between finance and warehouse, and the implementation of regular internal control evaluations to improve the efficiency of merchandise inventory management. These improvements are expected to minimize inventory-related issues and improve overall operational performance.
Pengaruh Pelatihan, Human Capital, dan Beban Kerja terhadap Kinerja Petugas SUSENAS 2024 di BPS Kota Pasuruan Dinda Anggi Cipta Pratiwi; Vita Fibriyani; Eni Erwantiningsih
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.2980

Abstract

The phenomenon underlying this research is the importance of statistical data quality in national and regional development planning, which is highly dependent on the accuracy and precision of field survey data. In this context, the performance of National Socioeconomic Survey (SUSENAS) officers is a crucial factor determining the quality of collected data. Therefore, this study aims to determine the effect of training, human capital, and workload on the performance of 2024 SUSENAS officers at the Central Statistics Agency (BPS) of Pasuruan City. This study uses a quantitative approach with a survey method. The population in this study were all 2024 SUSENAS field officers at BPS Pasuruan City, with a sample size of 37 people. Data collection techniques were carried out through the distribution of questionnaires compiled based on the indicators of each variable. The obtained data were analyzed using multiple linear regression methods to test the simultaneous and partial effects of the independent variables on the dependent variable. The results show that training, human capital, and workload simultaneously have a significant effect on the performance of SUSENAS officers. This is evidenced by the calculated F value of 23.514 which is greater than the F table of 2.891 and the significance value of 0.000 which is smaller than α = 0.05. The coefficient of determination (R²) value of 68.1% indicates that the three variables are able to explain the variation in officer performance by 68.1%, with the contribution of training of 24.3%, human capital 21.0%, and workload 22.8%. Partially, the three variables are also proven to have a significant effect on performance. Among the three, training is the most dominant variable with a beta coefficient value of 0.394 or contributing 39.4%. These findings are expected to be the basis for consideration for BPS Pasuruan City in formulating strategies to improve the performance of field officers.
Analisis Strategi Pemasaran dalam Meningkatkan Penjualan Lilin pada Perusahaan CV. Arrifa Studi Kasus di Kota Tasikmalaya Indangayu Surihutami; Aldy Santo Hegiarto
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.2982

Abstract

This study aims to analyze the marketing strategies implemented by CV. Arrifa to increase candle sales in Tasikmalaya City. This research focuses on four main elements of the marketing mix: product, price, distribution (place), and promotion. The method used is descriptive qualitative with a case study approach. Data collection techniques included in-depth interviews, direct observation, and field documentation to obtain relevant and comprehensive data.The results show that, in terms of product, CV. Arrifa markets two main types of candles: regular candles and super candles, which are widely used by the public as alternative lighting sources during power outages. The company focuses on the quality of raw materials and flame durability as its main competitive advantages. In terms of pricing, CV. Arrifa sets prices based on market segmentation and product type, and provides pricing flexibility for large-volume purchases or repeat customers. Its distribution strategy remains conventional, through direct sales by a sales team that regularly visits stores, without utilizing digital platforms or online marketplaces. In terms of promotion, CV. Arrifa relies on personal networks, word-of-mouth, special pricing, and the distribution of free product samples to attract new customers. Despite facing challenges such as declining sales due to the emergence of alternative products such as emergency lights, the number of new customers continues to increase due to consistent promotions. However, the company has not yet optimally utilized digital technology in its marketing activities, and sales recording is still done manually. In conclusion, CV. Arrifa needs to innovate its marketing strategy, particularly through the use of digital technology, to increase its competitiveness and expand its market reach amidst increasingly competitive industry conditions.  
Analisis Cara Komunikasi Efektif Pemilik Usaha dalam Menghadapi Turn Over Karyawan: Studi Kasus pada UMKM Pabrik Tahu Gurilem Kintan Ayu Dalva; Fizi Fauziya
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.2983

Abstract

The phenomenon of high employee turnover in the Micro, Small, and Medium Enterprises (MSMEs) sector, including at the Gurilem Tofu Factory in West Bandung Regency, is the main focus of this study. The high rate of employee turnover is considered to have a negative impact on operational efficiency, internal stability, and overall business sustainability. High turnover creates uncertainty in production rhythms, increases training costs for new employees, and decreases productivity. Based on these conditions, this study was designed to answer three main research questions: what communication patterns are implemented by business owners, to what extent is the relationship between effective communication and employee turnover, and what strategic recommendations can be implemented to improve communication patterns in order to reduce turnover rates. The purpose of this study is to identify, analyze, and evaluate the communication strategies of business owners in building more stable, harmonious, and productive work relationships. This study is based on the theory of effective communication which includes five main indicators, namely: understanding, enjoyment, influence on attitudes, improving interpersonal relationships, and encouraging action. In addition, the theory of employee turnover is used as a foundation to understand the factors causing resignation intentions, such as job dissatisfaction, lack of recognition, and limited development opportunities. The approach used in this study was descriptive qualitative, with data collection methods including in-depth interviews, direct observation, and documentation with the owner and two employees. Triangulation techniques were applied to ensure the validity and reliability of the data. The results indicate that the communication patterns implemented by the business owner largely met the criteria for effective communication, such as delivering clear instructions and using polite language. However, obstacles remained, such as a lack of firmness regarding disciplinary violations and a lack of initiative in building team cohesion, which contributed to the high turnover rate.

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